Luxembourg's position following the judgments of the General Court of the European Union in the Amazon EU SARL and ENGIE Global LNG Holding SARL cases

Luxembourg welcomes the judgment of the General Court of the European Union in the Amazon EU SARL case, which confirms that the tax treatment of the taxpayer in question under the tax rules applicable at the time does not constitute State aid.

With regard to the ENGIE Global LNG Holding SARL case, Luxembourg takes note of the judgment of the General Court of the European Union. Luxembourg will examine the judgment with all due diligence and reserves all its rights.

The judgments do not call into question Luxembourg's commitment to transparency in tax matters and the fight against tax avoidance practices. Luxembourg recalls that it has implemented numerous reforms in recent years to combat tax evasion and fraud, including the transposition of the ATAD I and II directives establishing rules against tax avoidance practices within the internal market.

Luxembourg will continue to participate actively and constructively in the ongoing discussions on international corporate tax reform, with the aim to ensure a level playing field.

Press release by the Ministry of Finance